https://www.taxtmi.com/caselaws?id=107736 Lithium batteries imported under ITC (HS) 8506.50 were treated as consumer goods under the applicable import classification and, being restricted for import, required a specific licence. In the absence of such licence, confiscation was justified. The importers' status as actual users of the batteries in manufacturing electronic energy meters was relevant only to the extent of monetary relief, so the redemption fine and penalty were reduced. The ruling confirms that restricted classification can sustain confiscation even where the goods are used in manufacture, but actual user status may mitigate the quantum of fine and penalty. en-us Wed, 02 Jul 2003 00:00:00 +0530 Mon, 26 Mar 2012 12:32:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107736 Lithium batteries imported under ITC (HS) 8506.50 were treated as consumer goods under the applicable import classification and, being restricted for import, required a specific licence. In the absence of such licence, confiscation was justified. The importers' status as actual users of the batteries in manufacturing electronic energy meters was relevant only to the extent of monetary relief, so the redemption fine and penalty were reduced. The ruling confirms that restricted classification can sustain confiscation even where the goods are used in manufacture, but actual user status may mitigate the quantum of fine and penalty. Case-Laws Customs Wed, 02 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107736